Workshop 税收优惠政策——技术转让税收优惠政策及案例解析

 Workshop

税收优惠政策

—技术转让税收优惠政策及案例解析

本期价值要点：

l  地省级科技主管部门如何认定企业的技术转让？

l  技术转让主要涉及哪些税收政策，有哪些税收优惠?

l  技术转让收入免征营业税，企业所得税税务机关是如何规定的？

l  涉及技术转让的案例解析

同行的困惑：

1.     国税函[2009]212号文件规定，技术转让收入是指当事人履行技术转让合同后获得的价款。但是对于技术转让，企业所得税法并没有明确的定义，所以我们企业都是按照《合同法》的规定，技术转让合同包括的内容，比如：专利权转让合同、专利申请权转让合同、专利实施许可合同、技术秘密转让合同、技术引进合同。那我们这样操作是否有风险？对于技术转让在企业所得税中的定义，是否有一个明确的方向？

2.     我们企业将自主开发的技术转让给直接控股的子公司，但并不是100%控股，我们取得技术转让所得300万元。请问这部分所得，是否可以享受所得税免税优惠政策？

3.     关于减征企业所得税，是指一个纳税年度内，居民企业技术转让所得不超过500万元的部分，免征企业所得税；超过500万元的部分，减半征收企业所得税。可是在实际操作中，我们把握不准这部分减免税所得如何确定？如何申报？期间费用如何处理？是否涉及重复扣除？对于适用优惠税率的高新企业，减半部分如何处理？

经典案例回顾：

l  如何计算技术转让应缴纳所得税？

某公司属于居民企业，企业所得税税率为15%，2011年营业外收入为1600万元。其中，与技术转让项目无关的其他转让收入为600万元；转让给非关联企业专利技术所有权收入为1000万元，该项专利权的净值为200万元。另外，在签订技术转让合同时，支付印花税、律师费等与技术转让相关的费用100万元。假定该公司2011年利润总额为2800万元，不考虑其他纳税调整因素，如何计算该公司2011年应缴纳所得税？

l  关于技术转让减征企业所得税的难点

甲公司2010年被认定为高新企业，同时处于企业所得税“两免三减半”定期减免税优惠过渡期的减半年度。2010年度发生非技术转让业务所得1000万元，符合条件的技术转让所得1500万元。其他未提及税费或事项忽略不计。如何判断甲公司减免所得的确定于企业适用的税率？

活动特邀分享嘉宾

深圳盛天诚税务师事务所 张庆云

盛天诚专业服务机构所属多家业务机构在不同区域均能够为客户提供财税顾问、财税筹划包括跨区域经营筹划、IPO服务、公司重组、资产剥离、财务税务筹划、转让定价税务服务、常规税务复核、并购项目财税服务、企业所得税汇算清缴代理、税务申报代理、出口退税业务代理、出口退税申报系统后续维护服务、税务专业培训、税务管理软件开发与运用等专业化、多元化的税务专业服务。

流程安排

13:00 签到 

13:30-14:15 技术转让范围以及涉及的税收政策

l  技术转让免征营业税政策梳理（财税字［1999］273号）；（国税函〔2004〕825号）；（财税〔2005〕39号）

l  技术转让减，免企业所得税政策梳理（国税函〔2009〕212号）；（国家税务总局公告2013年第62号）；（财税〔2010〕111号）

l  深圳市办理减免税流程解析

14:15-15:00  解析办理技术转让收入减免税的注意要点

l  技术转让范围

l  认定技术转让的标准

l  技术转让应该具备的条件

l  技术转让所得的计算方法

l  企业向境内，境外转让技术的要点

l  如何向主管税务机关办理减免税备案

15:00-15:15茶歇

15:15-16:15技术转让所得税案例分析：

---如何判断企业在技术转让税务处理上是否正确

l  符合条件的技术转让所得税收优惠

l  技术转让税收风险提示（技术转让明确的定义，技术咨询，技术服务价款与技术转让价款是否开在同一张发票上）

---关于技术转让的减，免税务计算

l  如何确定减免税所得？

l  享受企业所得税“两免三减半”、“五免五减半”等定期减免税优惠过渡期的是否同时可以享受减半征税？

16:15-16:45互动答疑环节 

16:45活动结束

Key point

l  What is considered to the provincial department in charge of science and technology enterprise technology transfer?

l  Which tax policy and what is the preferential tax does technology transfer mainly relates to?

l  How tax authorities provide technology transfer income shall be exempted from business tax and enterprise income tax?

l  Case of technology transfer

Peer confused

l Technology transfer income refers to the price after the performance of the technology transfer contract by the parties. But for the transfer of technology, there is no clear definition of the edit law, so we according to the, for example, the patent right transfer contract, contract to transfer of patent application, patent licensing contract, the technical secret transfer contracts, technology import contracts, if there is a risk of we operate , what can we do?

l Our enterprises to independent development of the technology transfer to direct holdings subsidiary, but not 100% holding, we achieve technology transfer income 3 million Yuan. Can you tell me whether this part of income, can enjoy preferential income tax exemption policy?

l About the reduction of enterprise income tax, it is to point to a tax year, residents of enterprise technology transfer income does not exceed 5 million Yuan, shall be exempt from enterprise income tax; Part of more than 5 million Yuan, the enterprise income tax shall be levied in half. But in practice, this part we hold no how do you determine the tax income? How to declare? How to deal with during the cost? Involving repeat deduct? To apply preferential tax rate of high-tech enterprises, by half part?

Classic case review

l  How to calculate the technology transfer shall pay income tax?

The company belongs to the resident enterprise; enterprise income tax rate is 15%, the non-operating income for 16 million Yuan in 2011. Has nothing to do with the technology transfer project of other transfer income is 6 million Yuan. Transferred to non-affiliated companies patent ownership income is 10 million Yuan, net value of the patent right is RMB 2 million. In addition, when signed a technology transfer contract, to pay stamp duty, fees and other related to technology transfer costs 1 million Yuan. Assume the company 2011 annual profit is 28 million Yuan, does not consider other tax adjustment factor, how to calculate the company shall pay income tax in 2011?

l  Reductions of enterprise income tax the difficulty on technology transfer

A company in 2010 was identified as high-tech enterprises, at the same time the enterprise income tax "two avoid 3 halve" regular tax breaks in half year transition period. 2010 annual non-technology transfer business income of 10 million Yuan, qualified technology transfer income 15 million Yuan. Other matters not mentioned taxes or ignored. How to determine a company breaks income indeed is due to the applicable tax rate?

Speaker

Qinyun Zhang

Cheng sheng professional services by many business organizations in different regions are able to provide customers with consulting, tax planning, IPO services including cross-regional business planning, corporate restructuring, asset stripping, financial tax planning tax, transfer pricing services, regular tax review and M&A project finance and tax services, enterprise income tax payable or refundable amount agent, tax agent, business agent export tax rebates, export tax rebates, tax declaration system follow-up service professional training, tax management software development and application of specialized, diversified tax professional service.

Agenda

13:00 Sign

13:00-14:15 Scope of technology transfer and tax policy

l  Technology transfer shall be exempted from business tax policy

l  Technology transfer, enterprise income tax reduction policy

l  Shenzhen deal with resolution entitled to duty exemption or reduction process

14:15-15:00 Important points to handle technology transfer income tax reduction or exemption

l  Scope of technology transfer

l  Maintain the standard of technology transfer

l  The conditions technology transfer should have

l  The calculation method of technology transfer income

l  Companies to domestic, outside the main points of the transfer of technology

l  How to competent tax authorities for tax reduction or exemption for the record

15:00-15:15 Tea Break

15:15-16:15 Technology transfer income tax case analysis

---How to judge whether enterprise in the technology transfer tax treatment right

l  Conform to the conditions of technology transfer income tax breaks.

l  Technology transfer tax risk warning

---About the transfer of technology to avoid, reduce, tax calculation

l  How to determine the tax income?

l  Enjoy "two avoid 3 halve" enterprise income tax, halved five free five "" tax breaks on a regular basis, such as transition at the same time can enjoy tax by half?

16:15-16:45 Q&A

16:45 End

相关法规文件

l  《财政部国家税务总局关于贯彻落实<中共中央国务院关于加强技术创新，发展高科技，实现产业化的决定>有关税收问题的通知》（财税字［1999］273号）

l  《国家税务总局关于取消“单位和个人从事技术转让、技术开发业务免征营业税审批”后有关税收管理问题的通知》（国税函〔2004〕825号

l  《财政部国家税务总局关于技术开发技术转让有关营业税问题的批复》（财税〔2005〕39号）

l  《国家税务总局关于技术转让所得减免企业所得税有关问题的通知》（国税函〔2009〕212号）

l  国家税务总局关于技术转让所得减免企业所得税有关问题的公告（国家税务总局公告2013年第62号）

l  《财政部、国家税务总局关于居民企业技术转让有关企业所得税政策问题的通知》（财税〔2010〕111号）